diff --git a/sdk/monitor/azure-monitor-opentelemetry-exporter/CHANGELOG.md b/sdk/monitor/azure-monitor-opentelemetry-exporter/CHANGELOG.md
index bd372f491e81..9db6c4caa006 100644
--- a/sdk/monitor/azure-monitor-opentelemetry-exporter/CHANGELOG.md
+++ b/sdk/monitor/azure-monitor-opentelemetry-exporter/CHANGELOG.md
@@ -19,6 +19,9 @@
   ([#45252](https://github.com/Azure/azure-sdk-for-python/pull/45252))
 
 ### Other Changes
+- Change import path for `LoggingHandler` to accommodate upstream breaking changes -
+[core](https://github.com/open-telemetry/opentelemetry-python/pull/4919) and [contrib](https://github.com/open-telemetry/opentelemetry-python-contrib/pull/4210)
+  ([#45516](https://github.com/Azure/azure-sdk-for-python/pull/45516))
 
 ## 1.0.0b48 (2026-02-05)
 
diff --git a/sdk/monitor/azure-monitor-opentelemetry-exporter/README.md b/sdk/monitor/azure-monitor-opentelemetry-exporter/README.md
index b4bb06afad30..29d6513fa933 100644
--- a/sdk/monitor/azure-monitor-opentelemetry-exporter/README.md
+++ b/sdk/monitor/azure-monitor-opentelemetry-exporter/README.md
@@ -177,10 +177,8 @@ import os
 import logging
 
 from opentelemetry._logs import set_logger_provider
-from opentelemetry.sdk._logs import (
-    LoggerProvider,
-    LoggingHandler,
-)
+from opentelemetry.sdk._logs import LoggerProvider
+from opentelemetry.instrumentation.logging.handler import LoggingHandler
 from opentelemetry.sdk._logs.export import BatchLogRecordProcessor
 
 from azure.monitor.opentelemetry.exporter import AzureMonitorLogExporter
@@ -218,12 +216,10 @@ import logging
 
 from opentelemetry import trace
 from opentelemetry._logs import set_logger_provider
-from opentelemetry.sdk._logs import (
-    LoggerProvider,
-    LoggingHandler,
-)
+from opentelemetry.sdk._logs import LoggerProvider
 from opentelemetry.sdk._logs.export import BatchLogRecordProcessor
 from opentelemetry.sdk.trace import TracerProvider
+from opentelemetry.instrumentation.logging.handler import LoggingHandler
 
 from azure.monitor.opentelemetry.exporter import AzureMonitorLogExporter
 
@@ -260,10 +256,8 @@ import os
 import logging
 
 from opentelemetry._logs import set_logger_provider
-from opentelemetry.sdk._logs import (
-    LoggerProvider,
-    LoggingHandler,
-)
+from opentelemetry.sdk._logs import LoggerProvider
+from opentelemetry.instrumentation.logging.handler import LoggingHandler
 from opentelemetry.sdk._logs.export import BatchLogRecordProcessor
 
 from azure.monitor.opentelemetry.exporter import AzureMonitorLogExporter
@@ -300,10 +294,8 @@ from opentelemetry._logs import (
     get_logger_provider,
     set_logger_provider,
 )
-from opentelemetry.sdk._logs import (
-    LoggerProvider,
-    LoggingHandler,
-)
+from opentelemetry.sdk._logs import LoggerProvider
+from opentelemetry.instrumentation.logging.handler import LoggingHandler
 from opentelemetry.sdk._logs.export import BatchLogRecordProcessor
 
 from azure.monitor.opentelemetry.exporter import AzureMonitorLogExporter
diff --git a/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_correlate.py b/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_correlate.py
index e93f984a5dd5..a054a2d6be48 100644
--- a/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_correlate.py
+++ b/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_correlate.py
@@ -12,10 +12,8 @@
     get_logger_provider,
     set_logger_provider,
 )
-from opentelemetry.sdk._logs import (
-    LoggerProvider,
-    LoggingHandler,
-)
+from opentelemetry.sdk._logs import LoggerProvider
+from opentelemetry.instrumentation.logging.handler import LoggingHandler
 from opentelemetry.sdk._logs.export import BatchLogRecordProcessor
 from opentelemetry.sdk.trace import TracerProvider
 
diff --git a/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_custom_event.py b/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_custom_event.py
index 753fccf7b1c1..82babc90c981 100644
--- a/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_custom_event.py
+++ b/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_custom_event.py
@@ -12,10 +12,8 @@
     get_logger_provider,
     set_logger_provider,
 )
-from opentelemetry.sdk._logs import (
-    LoggerProvider,
-    LoggingHandler,
-)
+from opentelemetry.sdk._logs import LoggerProvider
+from opentelemetry.instrumentation.logging.handler import LoggingHandler
 from opentelemetry.sdk._logs.export import BatchLogRecordProcessor
 
 from azure.monitor.opentelemetry.exporter import AzureMonitorLogExporter
diff --git a/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_exception.py b/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_exception.py
index 4dfd7bc05635..c595727cbbf8 100644
--- a/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_exception.py
+++ b/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_exception.py
@@ -11,10 +11,8 @@
     get_logger_provider,
     set_logger_provider,
 )
-from opentelemetry.sdk._logs import (
-    LoggerProvider,
-    LoggingHandler,
-)
+from opentelemetry.sdk._logs import LoggerProvider
+from opentelemetry.instrumentation.logging.handler import LoggingHandler
 from opentelemetry.sdk._logs.export import BatchLogRecordProcessor
 
 from azure.monitor.opentelemetry.exporter import AzureMonitorLogExporter
diff --git a/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_log.py b/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_log.py
index d1d276a31029..3f984fbb19ba 100644
--- a/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_log.py
+++ b/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_log.py
@@ -12,10 +12,8 @@
     get_logger_provider,
     set_logger_provider,
 )
-from opentelemetry.sdk._logs import (
-    LoggerProvider,
-    LoggingHandler,
-)
+from opentelemetry.sdk._logs import LoggerProvider
+from opentelemetry.instrumentation.logging.handler import LoggingHandler
 from opentelemetry.sdk._logs.export import BatchLogRecordProcessor
 
 from azure.monitor.opentelemetry.exporter import AzureMonitorLogExporter
diff --git a/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_properties.py b/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_properties.py
index bb432368d54e..0ac9ee3f72af 100644
--- a/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_properties.py
+++ b/sdk/monitor/azure-monitor-opentelemetry-exporter/samples/logs/sample_properties.py
@@ -11,10 +11,8 @@
     get_logger_provider,
     set_logger_provider,
 )
-from opentelemetry.sdk._logs import (
-    LoggerProvider,
-    LoggingHandler,
-)
+from opentelemetry.sdk._logs import LoggerProvider
+from opentelemetry.instrumentation.logging.handler import LoggingHandler
 from opentelemetry.sdk._logs.export import BatchLogRecordProcessor
 
 from azure.monitor.opentelemetry.exporter import AzureMonitorLogExporter
diff --git a/sdk/monitor/azure-monitor-opentelemetry-exporter/setup.py b/sdk/monitor/azure-monitor-opentelemetry-exporter/setup.py
index 1f1fa32aaa66..df994a6dc098 100644
--- a/sdk/monitor/azure-monitor-opentelemetry-exporter/setup.py
+++ b/sdk/monitor/azure-monitor-opentelemetry-exporter/setup.py
@@ -87,8 +87,8 @@
         "azure-core<2.0.0,>=1.28.0",
         "azure-identity~=1.17",
         "msrest>=0.6.10",
-        "opentelemetry-api==1.39",
-        "opentelemetry-sdk==1.39",
+        "opentelemetry-api==1.40",
+        "opentelemetry-sdk==1.40",
         "psutil>=5.9,<8",
     ],
     entry_points={